https://www.taxtmi.com/caselaws?id=260124 The Tribunal granted relief to the appellant by waiving the pre-deposit of adjudicated liabilities and staying recovery during the appeal process. The demand for service tax was deemed time-barred as the appellant, an individual, had a reasonable belief, supported by a CBEC circular, that they were not liable for service tax under the business auxiliary service category. The Tribunal emphasized that the appellant's presumption was reasonable given the CBEC's position at the relevant time. en-us Fri, 05 Dec 2014 00:00:00 +0530 Tue, 02 Jun 2015 06:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260124 The Tribunal granted relief to the appellant by waiving the pre-deposit of adjudicated liabilities and staying recovery during the appeal process. The demand for service tax was deemed time-barred as the appellant, an individual, had a reasonable belief, supported by a CBEC circular, that they were not liable for service tax under the business auxiliary service category. The Tribunal emphasized that the appellant's presumption was reasonable given the CBEC's position at the relevant time. Case-Laws Service Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260124